Autism Victoria
Annual Report 2008-2009
24 Drummond St, Carlton, VIC 3053
Autism Victoria Staff
Caetlyn Twentyman, Murray Dawson-Smith, Eliza Skinner, Rachel Johnson, Iris Xiang, Jeandre Viljoen, Kate Adams, Mary Salter, Siska Frederik, Carmel Dooley, Sasha Lilford, Nicole Comerford, Julie Roberts, Susanne Meier, Stacey Aroutzidis, Cathy Wyett, Pia Wrafter Absent: Emma Donaldson, Kym Phillips, Lia Castorina, Sofia Neves, Gene-Anne Curtin
Autism Victoria Annual Report - Page 2
Contents 2
Autism Victoria Staff
4
Chairperson’s Report
6
CEO’s Report
8
Information, Advice & Support Report
10
Autism Advisor Report
11
Early Days Report
12
Board Member’s Report
14
Financial Statements
25
Independent Auditor’s Report
Page 3
Chairperson’s Report It is with much pleasure that I provide this, my first Annual Report, to members on the activities of Autism Victoria for the operational year 2008/09.
The newly created Board of Governance was established following on from the Annual General Meeting last November and Autism Victoria has been very fortunate to have attracted an exceptional group of both talented and committed people to serve on the Board. The Board comprises a range of skills, knowledge and experience that has been extremely valuable and worthwhile in our first year. Their commitment and support for the development of a broad and inclusive strategic plan has been invaluable in setting directions for the organisation. This year can be characterised by significant growth in all areas of the organisation. We have seen an increase in demand for information and support services and in response the organisation has now employed additional staff to ensure the initial calls for advice and information can be met. Likewise the organisation has been successful in attracting the Helping Children with Autism program funding provided by the Commonwealth Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) and we have employed 6 full-time equivalent positions. The Advisors have supported over 1,200 children and their families to receive funding for early intervention support and this is both extremely valuable to the families but has also brought many families into contact with Autism Victoria for the first time. To further support the long term ambitions of Autism Victoria we have sought to develop a range of initiatives that will ensure we have income streams that do not rely on ongoing Government funding. These new income streams include establishing a Registered Training Organisation and introducing accreditation services to Australia. Both these initiatives will begin in the 2010 calendar year and will provide important income streams for Autism Victoria.
adolescents and adults, with an emphasis on employment and accommodation options. I would like to thank our CEO and staff for their efforts over this year and acknowledge that without their hard work and commitment we would not have achieved as much as we have. Autism Victoria has been fortunate to attract a dedicated and experienced workforce to promote the programs of Autism Victoria. I would also like to express my appreciation and thanks to the Professional Panel for their tireless work and support throughout this year. They have provided significant input into the directions of Autism Victoria and it would be remiss of me not to express publicly my appreciation for the work they have done. It is also critical to recognise and publicly thank all the current Board members for their absolute support and commitment to both myself and the organisation over this 12 month period. On a somewhat sad note, I also wish to advise members that it is with regret that both Steve Dartnell and Mary Thompson are not seeking re-election to the Board. As many of you will be aware both Mary and Steve have long been active on the State Council and Executive prior to the formation of the new Board and all Board members have appreciated their willingness to share their knowledge and experience with new Board members. Both Mary and Steve will be sorely missed. Once again I wish to thank staff, Professional Panel members and Board members for their commitment to Autism Victoria. I would also like to thank all those members who have actively supported Autism Victoria over the past 12 months. It is only through a strong membership base that Autism Victoria can ensure Government will listen to the needs of the community and provide the support necessary for quality of life outcomes for all people with Autism Spectrum Disorders.
Even though the organisation has made great steps forward it is important that we do not rest on our laurels. It will be critical for Autism Victoria to actively promote and participate in the ongoing development and implementation of the Autism State Plan. Likewise, Autism Victoria must not forget the needs of adults and older adolescents that may wish to enter the workforce or who are seeking appropriate accommodation models for their needs. There has been an emphasis on meeting the needs of children from 0 to 6 years of age and certainly it is recognised that addressing needs at this age will have the potential to provide long term outcomes. Equally, however, it is important that other age groups are also entitled to receive appropriate and timely supports and over the next 12 months a key element of our systemic advocacy will be on meeting the needs of both
Autism Victoria Annual Report - Page 4
Professor Bruce Tonge Chairperson Autism Victoria
Board Members
Michelle Carson Deputy Chairperson
Anne Mustow
Judy Hacker
Graeme Wickendon Treasurer
Peter Heard Secretary
Mary Thompson
Steve Dartnell
Dennis Crowley
Page 5
CEO’s Report At the last Annual General Meeting I remember sharing with the members present my thoughts about the opportunities for Autism Victoria in the coming years. In particular I made the statement that it was important that Autism Victoria were responsible for supporting the organisation to grow, that it was reasonable we set targets for growth and that we are kept accountable for achieving these targets by the members through this report at the Annual General Meeting. I reported to the members at the AGM that it was my aim to increase membership over the next 3 years and to create at least 2 new business ventures to spread our income over a number of areas and thus reduce our reliance on State Government funding. At the same time I also advised the members that we were planning to increase our staffing numbers by approximately 8 full-time positions, from 4 staff to 14. I can report to members that we have achieved all the goals set and in fact surpassed each. As at the end of the financial year (2008-2009) Autism Victoria had a staffing compliment of 17 full-time positions and we had increased our income streams from approximately $400,000 per year to approximately $1.6million. The increase in staff has not only been in the development of new programs such as the Autism Advisor program but has also seen an increase in staff from 1 to 2 eft positions in the Information Services and a further 0.4 eft increase in the Advice and Support area. Autism Victoria has also established two business initiatives and these include the establishment of an Australiawide accreditation system as a means of ensuring the service system and the people working in it are both competent and qualified to support people on the Autism Spectrum and their families. The accreditation system will also assist families to identify and access services with greater confidence that these services are capable of meeting their needs. The second business has seen Autism Victoria establish a Registered Training Organisation, and from the beginning of the 2010 academic year will be providing a range of training opportunities not only to professional staff working directly in the field but also to other external professionals that will both educate andsupport quality of life outcomes for our community. Autism Victoria has also received funding to provide professional development opportunities for Department of Human Services (DHS) case management staff and to look at new ways of supporting people in both Residential Accommodation and Day Services who may have Autism Spectrum Disorders.
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Accommodating this growth has meant that Autism Victoria also needed to find larger premises and we are delighted to have found premises in Drummond Street, Carlton. Autism Victoria had an official opening of the premises earlier in the year and the feedback from all concerned has been extremely positive.
The increase in staff has not only been in the development of new programs such as the Autism Advisor program but has also seen an increase in staff from 1 to 2 eft positions in the Information Services and a further 0.4 eft increase in the Advice and Support area. In looking ahead to 2010 I am very confident that Autism Victoria will again experience significant growth both in income and also staff. Along with this growth we are continuing to strive for new ways to encourage people to become members of Autism Victoria; the new look Spectrum magazine one of these new initiatives. I would also like to publicly express my absolute admiration, respect and gratitude to all the staff (including volunteers) employed by Autism Victoria. This has been a very busy year for all staff and I have asked much of them often beyond what should reasonably be asked. That all staff have willingly embraced the opportunities and joined with both myself and the Board to achieve these results has been truly humbling and I wish to publicly express my appreciation for all they have done this year. The Board of Autism Victoria is also still a relatively new entity and again I would like to publicly express my appreciation to the Board, not only for their support since the election last year but also for their willingness to take on important roles and responsibilities in the development of the organisation. I would particularly like to thank Bruce Tonge, Chairperson, for his guidance, wisdom and leadership on many occasions over the past 7 months.
I would also like to thank various Board members fortheir dedication, support and participation on a number of working parties. In particular I wish to thank Michelle Carson and Judy Hacker for the development of the communication and marketing strategy, Dennis Crowley and Steve Dartnell for their tireless work on the re-development of the Rules of Association, Anne Mustow for her ongoing direction and advice on all legal issues, Graeme Wickenden for his timely and pertinent input into all matters financial and Peter Heard for keeping the governance of the organisation in line with our goals. Finally, I would like to thank Mary Thomson for providing the history and texture of Autism Victoria in many of our discussions. Murray Dawson-Smith CEO Autism Victoria
Page 7
Information, Advice & Support Report The past 12 months were characterised by growth and improvement. The focus was on quality, creativity and team work. I am delighted to present you with the following information on activities and changes within the Information, Advice and Support team. Where available, reliable data from the past six months is included.
and personal skills. Although professional development opportunities were available within Autism Victoria, a number of external activities were attended during the past six months. Some of these included world renowned speakers, such as Tony Attwood, Sally Rogers, Carol Gray, Janet Hall and Peter Dhu.
Background Information
Information Service
Until December 2008 the Information, Advice and Support team consisted of one Information Officer and one Counsellor. In January 2009 Autism Victoria employed three personnel to provide the 1800 phone line for the Parent Research Centre’s Early Days Workshops. With the growing awareness of Autism Spectrum Disorders (ASD), the demands from families and professionals, requesting information and support, also increased. It soon became evident that a second Information Officer was needed and this position was filled in March 2009. By now this diverse group realised the challenges and potential within the organisation and required a team leader to pull all the ropes together. A team leader was appointed in March 2009.
The position of Information Officer was extended to a second position in March 2009. The Information Officers provide information in the form of telephone conversations (1300 Infoline), information packages and information days at various locations, relating to Autism Spectrum Disorders. They are also responsible for updating the website and distributing the e-Spectrum via email. During the past six months special focus was placed on updating the service directory and various information sheets. These ongoing tasks take into consideration service availability to culturally and linguistically diverse communities. The development of a volunteer policy is currently underway.
A highlight for this team was the seminars and movie screenings that were held during Autism Awareness month in May 2009; all were well attended. The filmed seminar DVDs proved to be in high demand. One of the challenges faced by the Information, Advice and Support team is the production of ‘The Spectrum’ magazine. As a result of the turnover of personnel between November 2008 and February 2009, one edition of the magazine was not produced. Since February the team has been working tirelessly to provide members with up to date editions. A graphic designer and volunteer have been brought on board to help improve the layout and content of the magazine. Staff will then internally produce the magazine once a template has been created. All personnel from Autism Victoria are contributing their time in extending the business hours and therefore the organisation’s availability to families. The extended business hours are weekdays between 9:00 and 18:00, as well as the first Saturday of the month between 9:00 and 14:00. The Information, Advice and Support team also is involved in this initiative. The quality of information provided to individuals, families and professionals is dependent on the level of expertise of personnel working in the team. Although the team is fortunate to have competent personnel and high levels of expertise, everyone is eager to develop their professional
Autism Victoria Annual Report - Page 8
Counselling Service The position of Family Counsellor is shared between two psychologists working part time. They provide counselling to individuals, families and professionals in the form of e-mail, telephone and/or one-on-one sessions. A monthly information session is presented to interested people and anyone new to the diagnosis of Autism Spectrum Disorders. This is mainly attended by parents and grandparents. The information session is in a trial period to determine whether it is worthwhile to present it bi-monthly. The counsellors are also responsible for presenting information sessions and professional development external to Autism Victoria. They aim to accept no more than one public speaking event a month in order to be available for families who are requesting counselling. The most accurate statistics available are for the period between January 2009 and June 2009. This graph from the past 6 months shows the number of calls attended to by the Information Officers and Counsellors.
Early Days Workshop Program The Early Days Workshop program is developed by the Parent Research Centre. Families register for these workshops by phoning a 1800 number, which is provided by Autism Victoria. During June 2009 negotiations with the Parent Research Centre resulted in a proposal from Autism Victoria to provide Early Days Workshops, online seminars and training for workshop facilitators, at Autism Victoria’s venue. The development of this program will result in exciting opportunities for personnel. A comprehensive report on the Early Days Workshop program is included elsewhere in this report. Library Traditionally the library formed part of the administration team’s responsibilities. During May 2009 it was decided that the library should be included in the Information, Advice and Support team. The library’s data and information system is currently being revised and updated and plans to upgrade the library are underway. Conclusion The demand to provide information and support to individuals, families and professionals is constantly growing. Our objective remains to provide quality information while increasing the quantity of initiatives. New developments on the horizon for this team include a modern library, a new look for ‘The Spectrum’ magazine and improved support to professionals (teachers, psychologists, case workers and others).
Jeandré Viljoen Manager: Information, Advice & Support
Page 9
Autism Advisor Report The Helping Children With Autism (HCWA) package announced by the Federal Government was introduced nationally in October 2008. Autism Victoria was the successful candidate to staff and run the Autism Advisor Program component of the Helping Children With Autism Package in Victoria. Swift recruitment enabled Autism Victoria to employ a small staff of Autism Advisors immediately. All staff members were employed by December 2008. Ms. Louise Marbina was Team Leader of the Autism Advisor program for the duration of October to February. Ms. Emma Donaldson acted as Team Leader, and after an external interview process was employed as permanent Team Leader. Over the months, Autism Advisors have been a part of the implementation of the HCWA package collaborating with other states and the governing body FaHCSIA. To cope with the high number of applications Autism Advisors increased their staffing capacity in January and May in order to assist the many families needing access to the HCWA package. The Autism Advisor Program in Victoria has implemented an outreach model. Each Advisor has a designated metropolitan and rural region for which they are the contact person and link for families. This model assists families to know more about their autism community in addition to the information about the HCWA package. A part of the sharing of knowledge has stemmed from Advisors regularly attending state service provider meetings, and where applicable, attend professional development in the region. The Autism Advisor process has continued to offer face to face consultations. Autism Advisors also introduced the ‘Road show’ initiative which is a follow up forum for families and professionals. The Roadshows have been extremely successful to share information, meet with families and professionals and assisting with the promotion of the HCWA package and Autism Victoria helping families beyond the age of Early Intervention. The Roadshows have been extremely successful and have been requested across the state. The model has also been promoted by FaHCSIA to other states running the HCWA package. The Roadshow allows the autism community to touch base with their advisor, receive up to date information about the HCWA package and the roles and expansion of Autism Victoria. Roadshows have enabled networking and encouraged support groups to be formed or linked. Professionals too have been well represented at each Autism Victoria Road show. A variety of professional backgrounds have been in attendance, all with the common goal to continue to help families and communities associated with Autism. Attendees to the Roadshow also received an Autism Victoria show bag including information sheets and promotional goods for ASD awareness. All participants have taken the opportunity to
Autism Victoria Annual Report - Page 10
receive more informa tion packs and information from the Autism Victoria Information line. This promotion has also been instrumental toward membership increase. The Autism Advisor Program looks forward to continuing and increasing its role in the community. Autism Advisors also look forward to increasing their capacity to enhance support for rural and remote families, culturally and linguistically diverse and indigenous groups. Autism Advisors look forward to continuing to develop the HCWA program within Victoria and nationally.
Emma Donaldson, Manager: Autism Advisor Program
Early Days Report As part of the Helping Children With Autism (HCWA) package released in mid 2008, a portion of the $190 million was dedicated to parent education workshops. The aim of the workshops is to provide a nationally consistent program to assist parents access quality information on ASDs and equip them with the skills to effectively choose appropriate therapies and services for their children, as well as providing a forum in which to share experiences with other parents. The Parenting Research Centre (PRC) was awarded the tender for the workshops program in late 2009 and has worked tirelessly to get such an enormous program off the ground. Autism Victoria began working with the PRC early in 2009 in order to provide the link to families on the end of the 1800 phone line. This has involved speaking with families about the function of the workshops, taking their details and, where possible, placing them in a workshop. A big thank you to Mary Salter and Catherine Adams who have worked hard over the last 5 months to achieve this. The workshops program runs on a demand driven model whereby 4 expressions of interest within a Local Government Area (LGA) or group of LGA’s triggers a workshop. Workshop groups are small, with between 4 and 10 participants to give each person the opportunity to speak and ask questions. In each state, a range of providers deliver workshops. Providers are organisations that provide early childhood intervention to children with developmental delays or disabilities, including ASDs. The providers then nominate facilitators who will run the workshops. Noah’s Ark, Gateways Support Services in Geelong and Illoura ECIS at Knox provide the majority of workshops throughout Victoria, other organisations are planning to become providers and in September, Autism Victoria will begin running one workshop on the first Saturday of each month. We are very excited about this prospect and feel that giving people the choice of a Saturday is another way that we can work with the PRC to expand the options to families to help them access these workshops. Workshops have been run in every state and territory in such locations as Loxton, Cairns, Bunbury, Wangaratta, Alice Springs, Mackay and Indooropilly and in all capital cities. As well as providing a range of locations in order to help as many people as possible access this information, workshops will be presented in a variety of modalities.
mothers and other family carers not able to make it to face-to-face workshops. In the new financial year, Autism Victoria will take full responsibility for providing the online seminars and we hope to make this process as simple and effective as possible. These seminars are a series of 90 minute sessions which can be done in any order or time frame. To date, the content for the planned on-line seminars is still being written by the PRC and once this is done, Autism Victoria will begin running trials of technology to ensure that the systems are in working order before releasing the seminars publicly. We feel that these will give families a fantastic opportunity to access workshops where they may not have otherwise been able to. In the new financial year, Autism Victoria will also take on the responsibility of training new workshop facilitators as they come on board. We will aim to provide this training in an online format also, as facilitators will require training nationally. Each facilitator must meet a range of criteria in order to be trained but once this has been completed, they will then be ready to begin running workshops in their designated state. As more and more facilitators are trained, the ability to access more families across the country is increased. It is apparent that with all of this extra work, the Autism Victoria staff working on the Early Days program will need to form their own separate team as they are currently a part of the Information, Advice and Support team. This will give us the scope and ability to work more specifically on the Early Days program as well as work more closely with the PRC to help them deliver a high quality, consistent workshops program across the country. We are very excited about this program and are looking forward to its development over the next 12 months.
Sasha Lilford Team member: Early Days
Aside from the face-to-face modality, Early Days workshops will also be presented in the form of an online seminar, called a webinar, to help access those fathers,
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Autism Victoria Incorporated Board Member’s Report for the year ended 30 June 2009 Review of Operations Your Board members submit the financial accounts of Autism Victoria Incorporated for the financial year ended 30 June 2009. Board Members The Board was established and the members appointed at the Annual General Meeting of Autism Victoria Incorporated on 17 November 2008. The names of Board members during the financial year and at the date of this report are: • Prof. Bruce Tonge – Chairperson • Michelle Carson – Deputy Chairperson • Peter Heard – Secretary • Graeme Wickenden – Treasurer • Anne Mustow • Mary Thomson • Dennis Crowley • Judy Hacker • Steve Dartnell Principal Activities The principal activities of Autism Victoria during the financial year were to engage in activities and do all things that may directly or indirectly benefit, enhance or enrich the lives of people within the community having special needs, particularly those with an Autism Spectrum disorder. There was no change in the nature of the principal activities during the financial year. Significant Changes No significant changes in the nature of these activities occurred during the year.
Significant features of the year’s operations have been: - Government grants for the year totalled $787,835 (2008 $252,757) - Grant from Parenting Research Centre was $119,000 (2008 nil) - Donations and trust funds received were $67,074 (2008 $108,070) - Sale of property at 35 High Street, Glen Iris for a surplus of $67,415 - Salaries and on costs totalled $556,641 (2008 $274,519) - Total operating expenditure was $920,379 (2008 $472,192) Meeting of Directors The number of Board meetings and the number of meetings attended by each Director during the financial year are:
Bruce Tonge Michelle Carson Peter Heard Graeme Wickenden Anne Mustow Mary Thomson Dennis Crowley Judy Hacker Steve Dartnell
Board meetings A B 6 6 5 6 5 6 4 6 5 6 5 6 5 6 4 6 4 6
A – Number of meetings attended B – Number of meetings eligible to attend
Indemnity and Insurance of Directors and Auditors
Operating Result The profit from ordinary activities after providing for income tax of nil amounted to $225,627 (2008 $13,884).
Autism Victoria Annual Report - Page 12
During the financial year, the Department of Human Services met all the costs of insuring all Directors, past and present, against liabilities for costs and expenses incurred by them in defending any legal proceedings arising out of their conduct whilst acting in the capacity of Director of Autism Victoria.
During the financial year, Autism Victoria has not paid a premium to insure the auditors against liabilities for costs and expenses incurred by them in defending any legal proceedings arising out of their conduct whilst acting in the capacity of auditors of Autism Victoria.
Director’s Remuneration No directors received any remuneration in relation to their role
Professor Bruce Tonge
Graeme Wickendon
Chairman
Treasurer
Date:
Date:
28/10/2009
28/10/2009
Page 13
Income and Expenditure Statement for the year endedNote 30 June 2009 2009 Income Revenue and other income Expenses Employee benefits expense Income delivery expenses Service Revenue and other Cost of goods sold income Depreciation expense Expenses Repairs, maintenance and property expenses Employee benefits expenseexpenses General and administrative Service delivery expenses Cost of goodsfor sold Net surplus the year Depreciation expense Repairs, maintenance and property expenses General and administrative expenses
$
2008 $
2
1,146,006
486,076
Note
2009 $ (556,641) (108,274) 1,146,006 (13,663) (20,290) (54,697) (556,641) (166,814) (108,274) (13,663) 225,627 (20,290) (54,697) (166,814)
2008 $ (274,519) (40,588) 486,076 (18,628) (21,301) (9,974) (274,519) (107,182) (40,588) (18,628) 13,884 (21,301) (9,974) (107,182)
225,627
13,884
2
3
The accompanying notes form part of these financial statements
Net surplus for the year
3
The accompanying notes form part of these financial statements
Balance Sheet as at 30 June 2009
Current Assets Cash assets Receivables Inventories Other Current Assets Total Current Assets Cash assets Receivables Non-Current Assets Inventories Property, plant and equipment Other Intangible assets Total Current Assets Total Non-Current Assets Non-Current Total Assets Assets Property, plant and equipment Intangible assets Current Liabilities Total Non-Current Assets Payables Tax Liabilities Total Assets Provisions Total Current Liabilities Current Liabilities Payables Total Liabilities Tax Liabilities Provisions Net Assets Total Current Liabilities Members’ Funds Total Liabilities Reserves Retained Earnings Net TotalAssets Members’ Funds
Note
2009 $
2008 $
6 7 Note 8 9
942,957 623,238 2009 8,233 $ 10,000 1,584,428 942,957 623,238 8,233 87,724 10,000 2 1,584,428 87,726
168,919 35,179 2008 9,405 $ 3,877 217,380 168,919 35,179 9,405 568,332 3,877 2 217,380 568,334
1,672,154 87,724 2 87,726 552,743 138,316 1,672,154 26,941 718,000
785,714 568,332 2 568,334 21,061 21,070 785,714 15,056 57,187
12 13 14
552,743 718,000 138,316 26,941 954,154 718,000
21,061 57,187 21,070 15,056 728,527 57,187
5
718,000 221,694 732,460 954,154 954,154
57,187 517,764 210,763 728,527 728,527
6 7 8 10 9 11
10 11 12 13 14
Members’ Funds The accompanying notes form part of these financial statements Reserves 5 221,694 517,764 The accompanying notes form part of these financial statements Retained Earnings 732,460 210,763 Autism Victoria Annual Report - Page 14 Total Members’ Funds 954,154 728,527
The accompanying notes form part of these financial statements
Statement of Recognised Income and Expense Capital for theAccumulated year ended 30 June 2009Asset Surplus
Balance at 1 July 2007 Surplus attributable to members Revaluation increment Balance at at 30 1 July 2007 Balance June 2008 Surplus attributable attributable to to Surplus members members Revaluation Transfers to increment and from Balance reserve at 30 June 2008 Surplus Balanceattributable at 30 Juneto2009 members Transfers to and from reserve Balance at 30 June 2009
Total
$ Accumulated Surplus 196,879 13,884 $ 196,879 210,763 13,884 225,627 210,763 296,070 732,460 225,627
Profits Reserve $ Capital Profits 221,694 Reserve$ 221,694 221,694 221,694221,694 -
Revaluation Reserve $ Asset Revaluation 251,070 Reserve$ 45,000 251,070 296,070 45,000 296,070 (296,070) 0 -
$ Total 669,643 13,884 $ 45,000 669,643 728,527 13,884 225,627 45,000 728,527 0 954,154 225,627
296,070 732,460
221,694
(296,070) 0
0 954,154
Statement of Cash Flows for the year ended 30 June 2009 Note Cash flows from operating activities Receipts from government Receipts from members and customers Payments to suppliers and employees Cash flows from operating activities Net cash provided by/(used in) operating Receipts from government activities Receipts from members and customers Payments tofrom suppliers and employees Cash flows investing activities Net cashreceived provided by/(used in) operating Interest activities Payment for property plant and equipment Net cash used in investing activities Cash flows from investing activities Interest received Net increase/(decrease) in cash held Payment for property plant and equipment Net used in investing activities Cashcash at the beginning of the year Net increase/(decrease) in cash held Cash at the end of the year
Note 16
16
6
Cash at the beginning of the year Cash at the end of the year
6
2009 $
2008 $
1,163,345 2009 319,637 $ (641,505) 841,477 1,163,345 319,637 (641,505) 841,477 5,208 (72,647) (67,439)
278,033 2008 166,120 $ (484,414) (40,261) 278,033 166,120 (484,414) (40,261) 8,347 (12,863) (4,516)
5,208 774,038 (72,647) (67,439) 168,919
8,347 (44,777) (12,863) (4,516) 213,696
774,038 942,957
(44,777) 168,919
168,919
213,696
942,957
168,919
The accompanying notes form part of these financial statements
Page 15
Notes to the Financial Statements For the year ended 30 June 2009 This financial report covers Autism Victoria Inc. as an individual entity. Autism Victoria Inc is an association incorporated in Victoria under the Associations Incorporations Act 1981. Note 1: Statement of Significant Accounting Policies Basis of Preparation The financial report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards, Australian Accounting Interpretations and the requirements of the Associations Incorporations Act 1981. Australian Accounting Standards set out accounting policies that the AASB has concluded would result in a financial report containing relevant and reliable information about transactions, events and conditions to which they apply. Compliance with Australian Accounting Standards ensures that the financial statements and notes also comply with International Financial Reporting Standards. Material accounting policies adopted in the preparation of this financial report are presented below and have been consistently applied unless otherwise stated. The financial report has been prepared in accordance with the requirements of the Associations Incorporation Act (Vic) and the following Australian Accounting Standards: AASB 101: Presentation of Financial Statements; AASB 118: Revenue; AASB 107: Cash Flow Statements; AASB 108: Accounting Policies, Changes in Accounting Estimates and Errors; AASB 110: Events after the Balance Sheet Date; AASB 116: Property, Plant and Equipment; AASB 1031: Materiality. No other applicable Accounting Standards, Australian Accounting Interpretations or other authoritative pronouncements of the Australian Accounting Standards Board have been applied. The financial report has been prepared on an accruals basis and is based on historical costs modified by the revaluation of selected non-current assets, and financial assets and financial liabilities for which the fair value basis of accounting has been applied. Accounting Policies a. Income Tax Autism Victoria Incorporated is an income tax exempt entity. b. Inventories Inventories are measured at the lower of cost and net realisable value.
c. Property, plant and equipment Each class of property, plant and equipment is carried at cost or fair value less, where applicable, any accumulated depreciation and impairment losses. i)
Property
Freehold land and buildings are shown at their fair value (being the amount for which an asset could be exchanged between knowledgeable willing parties in an arm’s length transaction), based on periodic, but at least triennial, valuations by external independent valuers, less subsequent depreciation for buildings. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. ii) Plant and equipment Plant and equipment is measured on the cost basis less depreciation and impairment losses. The carrying amount of plant and equipment is reviewed annually by directors to ensure it is not in excess of the recoverable amount from those assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the assets’ employment and subsequent disposal. The expected net cash flows have not been discounted to present values in determining the recoverable amounts. Subsequent costs are included in the asset’s carrying amount recognized as a separate asset, as appropriate, only when it is probable that the future economic benefits associated with the item will flow to Autism Victoria and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. Increases in the carrying amount arising on revaluation of land and buildings are credited to a revaluation reserve in the members’ equity. Decreases that offset previous increases of the same asset are charge against fair value reserves directly in equity; all other decreases are charged to the income statement. Each year the difference between depreciation based on the revalued carrying amount of the asset charged to the income statement and depreciation based on the assets original cost is transferred from the revaluation reserve to retained earnings. iii)
Depreciation
The depreciable amount of all fixed assets including buildings and capitalised leased assets, but excluding freehold land, is depreciated on the diminishing value basis over their useful
Autism Victoria Annual Report - Page 16
Notes to the Financial Statements For the year ended 30 June 2009 lives to Autism Victoria Incorporated commencing from the time the asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated useful lives of the improvements. The depreciation rates used for each class of depreciable asset are: Computer equipment Leasehold improvements Library Office equipment
40% 25% 15% 12.5 – 20%
The assets residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposal are determined by comparing proceeds with the carrying amount. These gains or losses are included in the income statement. When revalued assets are sold, amounts included in the revaluation reserve relating to that asset are transferred to retained earnings. d.
Impairment of Assets
At each reporting date, the Board members review the carrying values of its tangible and intangible assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the assets fair value less costs to sell and value in use, is compared to the asset’s carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the income statement. Impairment testing is performed annually for goodwill and intangible assets with indefinite lives. Where it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. e.
Financial Instruments
Classification and subsequent measurement Finance instruments are subsequently measured at either fair value, amortised cost using the effective interest rate method or cost. Fair value represents the amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation techniques are adopted. Amortised cost is calculated as: (i) the amount at which the financial asset or financial liability is measured at initial recognition; (ii) less principal repayments; (iii) plus or minus the cumulative amortisation of the difference, if any, between the amount initially recognised and the maturity amount calculated using the effective interest method; and (iv) less any reduction for impairment. The effective interest method is used to allocate interest income or interest expense over the relevant period and is equivalent to the rate that exactly discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying value with a consequential recognition of an income or expense in profit or loss. (i) Financial assets at fair value through profit or loss Financial assets are classified at ‘fair value through profit or loss’ when they are held for trading for the purpose of shortterm profit taking. Such assets are subsequently measured at fair value with changes in carrying value being included in profit or loss. Autism Victoria has not held any financial assets at fair value through profit or loss in the current or comparative financial year. (ii) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost.
Initial recognition and measurement Financial assets and financial liabilities are recognised when the entity becomes a party to thecontractual provisions to the instrument. For financial assets, this is equivalent to the date that Autism Victoria commits itself to either purchase or sell the asset (ie trade date accounting is adopted).
(iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets that have fixed maturities and fixed or determinable payments, and it is the Autism Victoria’s intention to hold these investments to maturity. They are subsequently measured at amortised cost using the effective interest rate method.
Financial instruments are initially measured at fair value plus transaction costs except where the instrument is classified ‘at fair value through profit or loss’ in which case transaction costs are expensed to profit or loss immediately.
Page 17
Notes to the Financial Statements For the year ended 30 June 2009
(iv) Financial liabilities Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost.
is recognised on a proportional basis taking into account the interest rates applicable to the financial assets. All revenue is stated net of the amount of goods and services tax (GST).
Impairment At each reporting date, the Directors assess whether there is objective evidence that a financial instrument has been impaired. Impairment losses are recognised in the income statement. Derecognition Financial assets are derecognised where the contractual right to receipt of cash flows expires or the asset is transferred to another party whereby the entity no longer has any significant continuing involvement in the risks and benefits associated with the asset. Financial liabilities are derecognised where the related obligations are either discharged, cancelled or expire. The difference between the carrying value of the financial liability extinguished or transferred to another party and the fair value of consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss. f. Employee Benefits Provision is made for the liability for employee entitlements arising from services rendered by employees to balance date. Employee entitlements expected to be settle within one year have been measured at the amount expected to be paid when the liability is settled, plus related on-costs. Employee entitlements payable later than one year have been measured at the present value of the estimated future cash flows to be made for those entitlements. g. Provisions Provisions are recognised when Autism Victoria Incorporated has a legal or constructive obligation, as a result of past events, for which it is probable that the outflow of economic benefit will result and that the outflow can be measured reliably.
h. Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposit held at call with banks or financial institutions, other short term highly liquid investments with original maturities of three months or less, and bank overdrafts. i. Revenue Revenue from the sale of goods is recognised upon the delivery of goods to customers. Revenue from the rendering of a service is recognised upon the delivery of the service to the customers. Interest revenue
Autism Victoria Annual Report - Page 18
j. Goods and Services Tax (GST) Revenue, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office. In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the balance sheet are shown inclusive of GST. Cash flows are presented in the cash flow statement on a gross basis, except for the GST component of investing and financing activities, which are disclosed as operating cash flows. k. Comparative Figures Where required by Accounting Standards comparative figures have been adjusted to conform to changes in presentation for the current financial year. l. Critical accounting estimates and judgements The Board members evaluate estimates and judgement incorporated into the financial report based on historical knowledge and best available current information. Estimates assume a reasonable expectation of future events and are based on current trends and economic data, obtained both externally and internally. m. Key estimates – Impairment The Board members assess impairment at each reporting date by evaluating conditions specific to the group that may lead to impairment of assets. Where an impairment trigger exists, the recoverable amount of the asset is determined. Value-inuse calculations performed in assessing recoverable amounts incorporate a number of key estimates.
Notes to the Financial Statements For the year ended 30 June 2009 2009 $
2008 $
600,000 187,835 119,000 68,632 67,074 20,371 14,356 5,208 0 1,760 7,326 1,091,562
50,000 202,757 0 67,843 108,070 32,248 4,802 8,347 7,106 4,777 126 486,076
54,444
0
1,146,006
486,076
20,290 9,936
21,301 0
5,955
5,525
0 221,694 221,694
296,070 221,694 517,764
Note 2: Revenue and other income Revenue Federal Government Grants State Government Grants Parenting Research Centre Grant Membership fees Donations and trust funds Sale of goods Presentation and other fees Interest Insurance recoveries Other income – reimbursements Other income - miscellaneous Total revenue from operating activities Other income Gain on disposal of assets Total revenue and other income Note 3: Profit from Ordinary Activities Surplus from ordinary activities has been determined after: Charging as expense: Depreciation of non-current assets: Other Leasing Note 4: Auditors’ remuneration Remuneration of the auditor for: Auditing or reviewing the financial report Note 5: Reserves Asset revaluation reserve Capital profits reserve
Nature and purpose of each class of reserve Asset revaluation reserve The asset revaluation reserve records revaluations of non-current assets. Capital profit reserve The capital profit reserve records non-taxable profits on the sale of investments.
Page 19
Notes to the Financial Statements For the year ended 30 June 2009
2009 $
2008 $
433,002 6,454 499,886 3,265 350 0 942,957
67,444 6,134 95,237 0 50 54 168,919
623,238
35,179
8,233
9,405
0 10,000
3,877 0
0
520,000
164,888 (77,164) 87,724
119,581 (71,249) 48,332
24,474 (24,474) 0
24,474 (24,474) 0
87,724
568,332
Note 6: Cash assets Cash at bank – CBA cheque account Cash at bank – ING account Cash at bank – CBA deposit account Credit card Cash on hand Undeposited funds
Note 7: Receivables Trade debtors Note 8: Inventories Finished goods at cost Note 9: Other assets Prepayments Rental bond Note 10: Property, plant and equipment Freehold land and building - At independent valuation Leasehold improvements - At cost - Less accumulated depreciation Other plant and equipment - At cost - Less accumulated depreciation
Autism Victoria Annual Report - Page 20
Notes to the Financial Statements For the year ended 30 June 2009
Movements in carrying amounts Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial year:
Balance at 1 July 2007 Additions Disposals Depreciation Balance at beginning of year Additions Disposals Depreciation Carrying amount at end of year
Freehold land and building $ 475,000 45,000 -
Leasehold improvements $ 51,875 12,863 (16,406)
Other plant and equipment $ 4,895 (4,895)
Total $ 531,770 57,863 (21,301)
520,000 (520,000) -
48,332 72,645 (12,963) (20,290)
0 -
568,332 72,645 (532,963) (20,290)
0
87,724
0
87,724
2009 $
2008 $
Note 11: Intangible Assets Patents and trademarks - At cost
2
2
150,493 402,250 552,743
3,444 17,617 21,061
121,432 16,884 138,316
13,250 7,820 21,070
26,941
15,056
Note 12: Payables Trade creditors and accruals Income in advance Note 13: Tax Liabilities GST PAYG withholding Note 14: Provisions Employee entitlements* * Aggregate employee entitlements liability Provision for employee entitlements A provision has been recognised for employee entitlements relating to annual and long service leave for employees. In calculating the present value and future cash flows in respect of long service leave, the probability of long service leave being taken is based upon historical data. The measurement and recognition criteria for employee benefits have been included in Note 1: Statement of significant accounting policies.
Page 21
Notes to the Financial Statements For the year ended 30 June 2009 2009 $
2008 $
Note 15: Leasing commitments Operating lease commitments Not later than 1 year Later than 1 year and not later than 5 years Total lease commitments
18,600 17,050 35,650
0 0 0
244,261 20,290 (54,444) 11,886
13,884 21,301 (19,680)
11,995 1,172 (6,123) 227,810 384,633 841,481
(33,577) 1,992 (3,877) (18,698) 6,740 (31,915)
Note 16: Cash Flow Information Reconciliation of Net Cash provided by/(used in) Operating Activities to Net Surplus Net surplus Add Depreciation Less Surplus on disposal of assets Increase/(decrease) in provisions Changes in assets and liabilities (Increase)/decrease in trade debtors (Increase)/decrease in inventories (Increase)/decrease in prepayments Increase/(decrease) in trade creditors and accruals Increase/(decrease) in income in advance Net cash provided by (used in) operating activities Note 17: Financial Instruments Financial risk management Autism Victoria’s financial instruments consist mainly of bank deposits, accounts receivable and payable. The Board of Directors is responsible for monitoring and managing the financial risks of Autism Victoria. They monitor these risks through monthly board meetings where monthly management accounts are presented and analysed. Any changes identified are communicated to the Finance Manager who implements the changes. Categories of Financial Instruments Financial Assets Receivables Cash Financial Liabilities Payables
623,238 942,957 1,566,195
35,179 168,919 204,098
672,424 672,424
42,131 42,131
a) Liquidity risk Liquidity risk is the risk that Autism Victoria will not be able to meet its financial obligations as they fall due. Autism Victoria manages liquidity risk by weekly monitoring of cash flows.
Autism Victoria Annual Report - Page 22
Notes to the Financial Statements For the year ended 30 June 2009 b)
Credit risk
The maximum exposure to credit risk, excluding the value of any collateral or other security, at balance date to recognised financial assets, is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. Autism Victoria does not have any material credit risk exposure to any single receivable or group of receivables under financial instruments entered into by the Association. c) Interest rate risk Autism Victoria’s exposure to interest rate risk, which is the risk that a financial instrument’s value will fluctuate as a result of changes in market value interest rates, and the effective weighted average interest rates on those financial assets, is as follows: Weighted average effective interest rate Floating rate Total 2009 2008 2009 2008 2009 2008 Cash 4.89% 6.74% 942,957 168,919 942,957 168,919 d) Fair value The carrying value of all financial assets and liabilities approximate their fair values. Note 18: Contingent liabilities There were no contingent liabilities as at the date of this report. Note 19: Association details The registered office of the Association and the principle place of business is: Autism Victoria Incorporated 24 Drummond Street, Carlton, Victoria, 3053
Page 23
Statement by members of the board for the year ended 30 June 2009
In the opinion of the Board Members the financial report as set out on pages 12 to 23 : 1. Presents a true and fair view of the financial position of Autism Victoria Incorporated as at 30 June 2009 and its performance for the year ended on that date in accordance with Australian Accounting Standards (including Australian Accounting Interpretations) of the Australian Accounting Standards Board. 2. At the date of this statement, there are reasonable grounds to believe that Autism Victoria will be able to pay its debts as and when they fall due. This statement is made in accordance with a resolution of the Board and is signed for and on behalf of the Board by:
Prof. Bruce Tonge Mr Graeme Wickenden Chairman Treasurer
Autism Victoria Annual Report - Page 24
Independent Audit Report to the Members
Scope We have audited the financial statements of Autism Victoria Incorporated, being the Statement by Members of the Board, Statement of Financial Performance, Statement of Financial Position, Statement of Cash Flows and Notes to Financial Statements for the financial year ended 30 June 2009. The Board is responsible for the financial report. We have conducted an independent audit of the financial report in order to express an opinion on it to the members. Our audit has been conducted in accordance with Australian Auditing Standards to provide reasonable assurance whether the financial report is free of material misstatement. Our procedures included examination, on a test basis, of evidence supporting the amounts and other disclosures in the financial report, and the evaluation of accounting policies and significant accounting estimates. These procedures have been undertaken to form an opinion whether, in all material respects, the financial report is presented fairly in accordance with Accounting Standards and other mandatory professional reporting requirements so as to present a view which is consistent with our understanding of the Association’s financial position and performance as represented by the results of its operations and its cash flows. The audit opinion expressed in this report has been formed on the above basis. Audit Opinion In our opinion, the financial report presents fairly in accordance with applicable Accounting Standards and other mandatory professional reporting requirements the financial position of Autism Victoria Incorporated as at 30 June 2009, and the results of its operations and its cash flows for the year then ended. Signed on: 5th October 2009
Anthony K.W Thornton, FCPA Thornton Davies Pty Ltd Suite 8/828 High St, East Kew, Vic 3102
Page 25
Notes
Autism Victoria Annual Report - Page 26
Notes
Page 27
